To pay or not to pay? Citizens' attitudes toward taxation in Kenya, Tanzania, Uganda, and South Africa

M Ali, OH Fjeldstad, IH Sjursen - World development, 2014‏ - Elsevier
This paper examines factors that determine citizens' tax-compliance attitude in Kenya,
Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find …

Informal sector taxation and enforcement in African countries: How plausible and achievable are the motives behind? A critical literature review

FYS Mpofu - Open Economics, 2021‏ - degruyter.com
Taxation is a fundamental tool for revenue generation, economy building and sustainability,
reducing market externalities, regulating trade, stimulating representation and achieving tax …

[PDF][PDF] Introduction

AK Richter, R Schlusemann, H Blom… - 2023‏ - library.oapen.org
Introduction Page 8 Rita Schlusemann, Helwi Blom, Anna Katharina Richter, and Krystyna
Wierzbicka-Trwoga Introduction Wil man och säija sin Meening och Skääl med fåå Ordh/ som …

[PDF][PDF] Tax Justice and the Informal Economy: A Review of the debates

M Rogan - Women in Informal Employment: Globalizing and …, 2019‏ - wiego.org
The global research-policy-action network Women in Informal Employment: Globalizing and
Organizing (WIEGO) Working Papers feature research that makes either an empirical or …

[کتاب][B] Taxation, responsiveness and accountability in Sub-Saharan Africa: the dynamics of tax bargaining

W Prichard - 2015‏ - books.google.com
It is increasingly argued that bargaining between citizens and governments over tax
collection can provide a foundation for the development of responsive and accountable …

Governance quality and tax morale and compliance in Zimbabwe's informal sector

FY Sebele-Mpofu - Cogent Business & Management, 2020‏ - Taylor & Francis
Tax morale was found in literature to shape tax compliance behaviour and to be significantly
correlated with strategies of tax effort across countries. In addition views regarding the …

Increasing tax collection in African countries: The role of information technology

O Okunogbe, F Santoro - Journal of African Economies, 2023‏ - academic.oup.com
Many African countries struggle to collect an adequate amount of tax revenue to support
needed investments in public services. This paper examines how African countries may take …

Formal firms with bribery in a dynamic business environment

NH Vu, TA Nguyen, TB Hoang, NV Cuong - Journal of Business Ethics, 2024‏ - Springer
While there are a relatively large number of studies on the relationship between firm
formality and bribery, little is known about how a dynamic business environment affects this …

On the short-and medium-term effects of formalisation: Panel evidence from Vietnam

A Boly - The Journal of Development Studies, 2018‏ - Taylor & Francis
This paper analyses the consequences of formalisation on the performance of informal firms,
using a panel dataset from Vietnam. We find that switching firms (before switching) have …

[PDF][PDF] Trust relationship and tax compliance in develo** countries-Informal sector perspectives

AA Adekoya, LA Agbetunde, AB Lawal - International Journal of …, 2022‏ - academia.edu
Trust and tax compliance study is of political, economic and social benefit to the citizens and
the government. Tax evasion by potential taxpayers in the informal sector are perceived to …